Riko Ltd$.$ has the following selected transactions:

Issued common shares to shareholders in exchange for $$5,000.$

Paid rent in advance for two months, $$2,100.$

Paid administrative assistant $$500$ salary.

Billed clients $$1,200$ for services provided.

Received $$900$ in partial payment from clients for services provided in item $4$ above.

Purchased $$500$ of supplies on account.

Paid supplier amount owing on account, $$500.$

Borrowed $$1,000$ cash from the bank to purchase equipment in the future.

For each transaction, indicate $($a$)$ the basic type of account debited or credited $($asset$,$ liability, shareholders' equity$)$; $($b$)$ the specific account debited or credited; and $($c$)$ whether the specific account is increased or decreased when recording this transaction. Use the following format.

Account Debited

Account Credited